To strengthen inside control is an urgent issue facing enterprises in China. This paper analyzes the problems with the inside control of enterprises in China and presents corresponding solutions.

• 摘要加强内部控制制度建设是企业面临的重大而急迫的课题。本文分析了我国企业内部控制制度建设的误区，提出了企业走出误区的应对之策。